Cenvat credit on st paid on carriage outward

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Sabareesh (Querist)
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26 December 2013 Can we take the service tax paid on carriage outwards as cenvat input. Our company dispatched the goods from the factory to customer point and incurred the freight on it. Is this available as CENVAT input?

@VaibhavJ

@VaibhavJ (Expert)
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26 December 2013 Hi

Cenvat credit upto the place of removal is eligible for input ST credit.

Thanks

Sabareesh

Sabareesh (Querist)
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26 December 2013 Sir,
Please can you explain in detail on the phrase 'place of removal'

@VaibhavJ

@VaibhavJ (Expert)
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26 December 2013 Hi

The expression place of removal' is defined under section 4 of the Central Excise Act, 1944, meaning a factory or any other place or premises of production or manufacturer of excisable goods, a warehouse or any other place or premises wherein the excisable goods have been permitted to be deposited without payment of duty, a depot, premises of a consignment agent or any other place or premises from where the excisable goods are to be sold after their clearance from the factory, from where such goods are removed.

Thanks

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Sabareesh

Sabareesh (Querist)
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26 December 2013 Thank you sir.

@VaibhavJ

@VaibhavJ (Expert)
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26 December 2013 Pl refer this case to match your requirement!

https://www.allindiantaxes.com/ait-news-293.php

Do write back if you have any query.

Thanks

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